You need to create two entries.

Do it as soon as you receive the invoice and take it back.

Borrow: Payable employee salary-employee education fee of 48,000 yuan.

Loan: Cash on hand is 48,000 yuan.

Wait until the end of the month to carry forward, the entry is:

Borrow: management expenses-48,000 yuan for employee education.

Loan: Payable salary for employees-employee education fee is 48,000 yuan.

The employee education funds accrued in the current month shall be reduced in the current month. If it's not enough, fill it as much as possible. If you read my above entry, you should be very clear that the employee education funds are zero at the end of each month. If you grasp the above entry principles, there will generally be no big problems!

Beginners can follow the following steps when compiling accounting entries:

First: the accounts involved, analyze what changes have taken place in the accounts involved in economic business;

Second: the nature of accounts, analyzing the nature of these accounts involved, that is, what accounting elements they belong to and whether they are located on the left or right side of the accounting equation;

Third: increase or decrease, analyze and determine whether these accounts have increased or decreased, and increase or decrease the amount;

Fourth, the direction of bookkeeping, according to the nature of the account and its changes, respectively determine the debit or credit to be credited to the account;

Fifth, according to the format requirements of accounting entries, prepare complete accounting entries. Accounting entry

Besides, be diligent, study more, ask more questions and practice more.

1) First, start with the accounting subjects and memorize the accounting contents.

2) Learn accounting rules and procedures, accounting system and basic knowledge.

3) Practice more and accumulate more practical experience.

4) Keep abreast of various fiscal and taxation policies and broaden your knowledge.

5) Pay attention to flexible use, and gradually achieve accurate accounting and reasonable tax avoidance.

6) According to the format requirements of accounting entries, prepare complete accounting entries.

At the same time, if you want to master the correct application of accounting entries quickly, you can't rely on rote memorization, nor can you use the example entries given in an accounting textbook as a master key.